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Update to working overseas - social security guidance

21 July 2021      Julia Ascott, Employment Taxes Specialist

HMRC have updated their guidance on National Insurance for UK employees working in EU, Iceland, Liechtenstein, Norway or Switzerland.  An alert has been added to the start essentially saying that if you are working overseas temporarily due to Covid, HMRC will decide your position on a case by case basis and that it may be useful to apply for a NIC certificate. 



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